HomeMy WebLinkAboutRES 1995-22 - Board RESOLUTION NO. 9522
OF THE
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
APPOINTING THE'D/STRICT'S.ADM/NISTRATII FSERV/CES MANAGER AS
THE DiSTRICT;TREA"SURER; DETERM/NItVG THE DUTIES OF THE DISTRICT
TREASURER, ,4UTHORiZ/NG THE GENERAL MANAGER AND THE
TREASURER"TO`ISSUE Pi4YMENTS AND ADOPTING T%TLE 3, CHAPTER
3.16:030, ACCOUNTS PAYABLE,=T0 THE DISTRICT'S CODE
WHEREAS, pursuant to Section 16112 of the California Public Utility District Act, the Board of
Directors is authorized to appoint the Treasurer of the District, who shall hold office at the Board's
pleasure; and
WHEREAS, pursuant to Section 16112 of the California Public Utility District Act, the Board of
Directors is authorized to determine the duties that the Treasurer of the District shall perform,and
WHEREAS, pursuant to Section 16112 of the California Public Utility District Act, the Board of
Directors is authorized to determine the duties that the General Manager shall perform; and
WHEREAS, the Board of Directors has determined that is shall appoint the Districts
Administrative Services Manager to serve as the Treasurer of the District; and
• WHEREAS, the Board of Directors has determined that the duties of the Treasurer of the District
shall include the duties to make payments and execute instruments for the payment of demands
against the District and shall keep an account of all receipts and disbursements in accordance
with policies and procedures prescribed by the Board and shall perform such further duties as the
Board may, from time to time, impose, and
WHEREAS, the Board of Directors has determined that the duties of the General Manager of the
District shall include the duties to make payments and execute instruments for the payment of
demands against the District in accordance with policies and procedures prescribed by the Board
and shall perform such further duties as the Board may, from time to time, impose; and
WHEREAS, the Board of Directors has determined that the duties of the General Manager and
the Treasurer of the District with respect to the making of payments and execution of instruments
for the payment of demands against the District and the duties of the Treasurer of the District with
respect to the keeping of an account of all receipts and disbursements shall be set forth in Title
3, Chapter 3.16.030, Accounts Payable, of the District's Code;
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Truckee Donner Public
Utility District as follows:
1. The Board of Directors hereby appoints the District's Administrative Services
Manager as the District Treasurer.
. 2. The District Treasurer shall have the duties specified in Title 3, Chapter 3.16.030,
Accounts Payable, of the District's Code, as adopted in this resolution, and such
further duties as the Board of Directors may, from time to time, impose.
3. The District General manager shall have the duties specified in Title 3, Chapter
3.16.030, Accounts Payable, of the District's Code, as adopted in this resolution,
and such further duties as the Board of Directors may, from time to time, impose.
4. The Board of Directors hereby adopts Title 3, Chapter 3.16.030, Accounts
Payable, of the District's Code.
PASSED AND ADOPTED by the Board of Directors at a meeting duly called and held within the
District on the seventh day of August 1995 by the following roll call vote:
AYES: Aguera, Hemig, Maass and Jones.
NOES: None.
ABSENT.- Sutton.
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
By
Peter L. Hol eiste , Clerk of the Board
ATTE
• Susan M. Craig, Deputy Distric lerk
SG/smc
•
TITLE 3 FINANCE AND ACCOUNTING - Chapter 3.16.030 ACCOUNTS PAYABLE
1. Upon presentation of invoices for goods and services and other financial obligations of
the District in the format prescribed in Title 3, Chapter 3.08 Purchasing, to the
Administrative Service Department, the Treasurer shall be authorized to issue payment
for such invoices. In the absence of the Treasurer, the General Manager shall be
authorized to issue payment.
2. Payments for District financial obligations shall be processed through the District's
computerized accounts payable program. Prior to issuing checks, the District's
accounts payable clerk will verify the entries for accuracy including verifying that the
correct vendor has been keyed into the system; that the amount of charges are correct
and that the total of the invoice is correct; that the sales tax has been calculated
correctly; that the appropriate authorization appears on the invoice; that the correct
work order number and account number or budget number and account number have
been assigned to the charges; and that the correct supporting documents are attached to
the invoice. The accounts payable clerk will also verify that invoices greater than
$5,000 have been approved by the General Manager and that invoices greater than
$10,000 have a Board authorized minute order attached showing the amount of the
approved expenditure or prior Board authorization for regular District expenditures as
listed in Title 3, Chapter 3.16.010 Pre-authorized Disbursements.
• 3. After verifying that the above items are in order, the accounts payable clerk shall run
the checks for payment and print a check register listing the number of each check
issued, the vendor paid, the description of the charges being paid, the amount of the
charges and the amount of the total check.
4. The Treasurer shall then verify that the accounts payable edit and the check register
match, that the invoices have been properly processed and that the expenditures have
been made in accordance with the District's purchasing procedures.
5. The Treasurer or General Manager shall then process the checks through the District's
automated check signing machine using the facsimile signature of either the Treasurer
or the General Manager. The automated check signing machine shall be one that
allows for a removable facsimile plate which will be kept locked up when not in use.
The machine will also require two keys to activate; the two keys will be kept by two
different employees.
6. In the event that a manual check needs to be issued outside of the regular weekly
check run, the check will require two signatures. The two signatures can be any two
authorized checking account signatures. Individual directors, the General Manager
and the District Treasurer shall be authorized to sign on the District's checking
accounts.
•
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7. At the monthly business meeting held by the Board of Directors:
• A. The Board will be presented with the following reports:
1) Accounts Payable Check Register showing all of the checks issued for the
accounting period being presented. The register shall show the check numbers
issued, the vendor names, the amount of the checks and descriptions of the
charges.
2) Statement of General Fund showing the beginning checking account
balance, the categories of cash received by the District during the month, a
summary list of the cash disbursements made during the month, any authorized
transfers in or out of the general fund and the ending balance at the end of the
month.
3) Investment Report showing the status of all District restricted funds.
4) Fund status report showing the location of all District funds and the amount
on deposit at each financial institution or organization.
5) Monthly Budget Report showing the status of budgeted expenditures
compared to actual expenditures.
• 6) Monthly Financial Statement showing the status of all revenues and
expenditures in the format of financial statements using generally accepted
accounting principles for utilities.
The details of all checks issued and invoices paid shall be available for review
by any director in the Administrative Services Department. The Board shall
officially authorize payment of all disbursements that have been made by the
Treasurer and presented on the Accounts Payable Check Register at the
monthly business meeting.
B. The Treasurer shall list on the agenda any invoice for purchases that have not
been made in accordance with the District's purchasing policies as set forth
in Title 3, Chapter 3.08 Purchasing.